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Home / Find taxes & rates / Business & occupation tax  / Business & occupation tax classifications Page Content Business & occupation tax classifications

Major B&O Classifications

B&O Classification

Rate

Retailing

.00471

Wholesaling

.00484

Manufacturing

.00484

Service & Other Activities

.015

 

Specialized B&O Tax Classifications

B&O Classification

Rate

Extracting, Extracting for Hire

.00484

Extracting Timber, Extracting for Hire Timber .003424

Slaughtering, Breaking and Processing Perishable Meat; Manufacturing Wheat into Flour; Soybean & Canola Processing

.00138

Travel Agent Commission; Tour Operators; International Charter Freight Brokers; Stevedoring; Licensed Boarding Homes

.00275

Insurance Agents/Insurance Brokers Commissions

.00484

Prescription Drug Warehousing; Dairy Products, Bio/Alcohol Fuel, or Splitting/Processing Dried Peas

.00138

Processing for Hire; Printing and Publishing

.00484

Processing for Hire Timber Products .003424
Sale of Standing Timber .003424
Non-Manufacturing Aerospace Product Development .0090
FAR Part 145 Repair Stations .002904
Manufacturing of Timber or Wood Products .003424
Wholesaling of Timber or Wood Products .003424
Manufacturing of Commercial Airplanes, Components, or Aerospace Tooling .002904
Wholesaling of Commercial Airplances, Components, or Aerospace Tooling .002904

Royalties; Child Care

.00484

Warehousing; Radio & TV Broadcasting; Public Road Construction; Government Contracting; Chemical Dependency Center; Canned Salmon Labelers

.00484

Public or Nonprofit Hospitals

.015

Radioactive Waste Disposal .0330

Cleanup of Radioactive Waster for US Government

.00471

Service & Other Activities; Gambling Contests or Chance (less than $50,000 a year)

.015

Gambling Contests of Chance ($50,000 a year or greater)

.0163

Parimutuel Wagering .0013

Retailing of Interstate Transportation Equipment

.00484

 

 

 



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